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Transitioning from full-time employment to self-employment often raises the question of which tax regime to choose. One popular option is the lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych), which can prove advantageous for many entrepreneurs. However, doubts arise when a newly established business continues to provide services to a former employer. In principle, … <a href="https://arpiaccounting.com/en/lump-sum-taxation-on-recorded-revenue/">Continued</a>

We invite you to read an article from our series on withholding tax (WHT). This publication discusses the license register and the tax burden. This article outlines the principles of using the withholding tax base and the basic fees and obligations arising from their application. Subsidiary payments by a Polish parent company to a foreign … <a href="https://arpiaccounting.com/en/withholding-tax-wht-part-4-dividends/">Continued</a>

VAT registration is one of the first and most important obligations faced by entrepreneurs starting a business or planning to conduct taxable activities. Although regulations in many cases require registration before the first sale subject to VAT, not every taxpayer is obliged to do so. Some entrepreneurs may benefit from VAT exemption, while others choose … <a href="https://arpiaccounting.com/en/vat-guide-part-4-vat-registration/">Continued</a>

In the case of value-added tax (VAT), to even consider a tax liability, a tax liability must first arise. The tax obligation (i.e., the specific legal obligation to pay VAT) must occur at the time of the event that triggers the liability. This event is called the moment of tax liability. Each tax has its … <a href="https://arpiaccounting.com/en/vat-guide-part-3-tax-liability/">Continued</a>

In the next article in our Tax Relief Series, we present an overview of the Robotization Tax Relief. The relief for innovative employees is a relatively new instrument within the Polish income tax system. It was introduced in 2022 as part of the legislative package commonly referred to as the Polish Deal (Polski Ład). The … <a href="https://arpiaccounting.com/en/tax-reliefs-part-6-robotization-tax-relief/">Continued</a>

Tax refund. March and April are the income tax settlement periods. For CIT taxpayers, the deadline expired at the end of March, while for PIT taxpayers, it is the end of April. As a result of settling the annual tax return, some taxpayers may have a tax overpayment, which can be refunded to the taxpayer. … <a href="https://arpiaccounting.com/en/tax-refund-when-does-the-tax-authority-refund-tax/">Continued</a>

The Tax Ordinance governs the statute of limitations for tax liabilities. Simply put, the statute of limitations for a tax liability is the expiration of the period within which a taxpayer must settle a specific tax liability. This means that for a certain period from the moment the tax liability arises, the taxpayer is obligated … <a href="https://arpiaccounting.com/en/statute-of-limitations-for-tax-liabilities-arpi-guide/">Continued</a>

We invite you to read the next article in the series on WHT – this article provides information on the taxation of royalties and interest under withholding tax. Generally, royalties and interest under withholding tax are taxed in a similar manner. Pursuant to Article 21, Section 1, Item 1 of the Corporate Income Tax Act, … <a href="https://arpiaccounting.com/en/withholding-tax-wht-part-3-royalties-and-interest/">Continued</a>

The National E-Invoice System (KSEF) is gradually coming into effect on February 1st, 2026, and will gradually cover more taxpayers, which covers also a SMPD topic. Initially, from February 1st, 2026, the obligation to issue invoices will apply to the largest taxpayers (200 million PLN in annual VAT turnover), followed by other taxpayers from April … <a href="https://arpiaccounting.com/en/ksef-and-the-lack-of-smpd-a-permanent-place-of-business/">Continued</a>

Polish VAT regulations are based on the implementation of EU Directive 2006/112/EC, which establishes the principles for constructing VAT taxation rules in EU Member States. Based on the principles and requirements outlined in this directive, VAT rates were established in the Polish VAT Act. Member States are required to introduce a standard VAT rate (calculated … <a href="https://arpiaccounting.com/en/vat-guide-part-2-vat-rates-in-poland/">Continued</a>